An Invitation to Civic Dialogue

Those of us who have benefited from the climate of injustice need an invitation from others to join with them in changing our social climate to a climate of justice. The controversaries over national monuments opens the door to explore the question of who needs an invitation from whom and what white people need to learn in order to respond to the civilian invitation from others. The others include future generations, Syrian refugees, migrants at our Southern border, and personal invitations from People of Color. Personal invitations depend on our aptitude in engaging in dialogue, as is illustrated by an imaginary dialogue involving a white man and a black woman. Such dialogues can create the conditions for good conversations, and these conversation can move us toward a climate of justice—an ethical foundation for developing policies to protect our habitat for future generations.

Ideological Concepts in ‘Formalism, Decisionism and Conservatism in Russian Law’ (2021) by Mikhail Antonov

The present review analyses key ideas of professor Mikhail Antonov’s 2021 book on formalism, decisionism and conservatism in Russian Law. This review essay is written in the form of an imaginary dialogue between the reviewer (a political philosopher) and the author (legal philosopher). Its main aim is to explore legal dimensions of Russia’s new ideology of conservatism. Divided into five sections, it covers five conceptual foundations of the book – sovereigntism, statism, collectivism, civilizationism and exceptionalism. This review essay also examines the links between the respective ideas of legal philosophy of Mikhail Antonov and an overview of arguments from the contemporary political and critical international theory, aiming to engage in a critical discussion with the author about Russia’s insecure collective identity.

Business sustainability and pentuple bottom line: Building the hierarchical pyramid of the pentuple bottom line

This study aims to construct a pentuple bottom line hierarchical pyramid at PT Bank Negara Indonesia Tbk. The triple bottom line is the key to drive the success of implementing business sustainability. The pentuple bottom line is a deconstruction of the triple bottom line concept. The researcher used a postmodernist paradigm with imaginary dialogue as a research method. The imaginary dialogue consists of two specialists namely accountant and investor. The result of this research is a pentuple bottom line hierarchical pyramid model. The pentuple bottom line hierarchical pyramid is a model for measuring company managerial performance consisting of ethical responsibilities, profit, people, planet, and prophet. First, ethical responsibilities are ethical responsibilities, the company has an obligation to carry out good and fair business practices, second, profit is an effort to fulfill the company's economic welfare third, people, the company tries to provide benefits and advantages for the stakeholders, fourth, planet, the company can preserve the environment, the fifth, prophet is mental or spiritual balance in the process of preserving life, business organizations must consider the expression of God-consciousness, transcendental consciousness, honesty, the ability to self-contemplate and sincere love

Censored

The first of two related poems in which an imaginary dialogue takes place between the Speaker and the Researcher. The versions juxtapose what an immigrant says in the interview and what he/she is expected to say, feel and think. The first poem: “Censored” erases much of the text to present a dominant, status quo perspective.

Uncensored

The second of two related poems in which an imaginary dialogue takes place between the Speaker and the Researcher where key issues are explored related to being a Black immigrant woman in the White and winter white Manitoba, where no one really cares about the culture clash experienced.

Vyacheslav Koleichuk as the Engine of the Russian Kinetic Art. Imaginary dialogue at the exhibition

The State Tretyakov Gallery hosts a significant exhibition “Laboratory of the Future. Kinetic Art in Russia”. Its significance, the influence of the artistic phenomenon of kinetic art itself on domestic art of the 20th and 21st centuries has not yet been fully determined. The exhibition emphasizes kinetic art as one of the central national trends in experimental artistic creativity of the 20th century, even as some kind of a tradition. On the one hand, the exhibition would have been impossible without the participation of the creators of the Russian avant-garde, the founders of abstract art, the creators of the first abstract sculptures and dynamic structures: V. V. Kandinsky, K.S. Malevich, El Lissitzky, V. E. Tatlin, A. M. .Rodchenko. On the other hand, recognized masters, inventors of kinetic art in the USSR in the 1960s and 1970s, creators of the synthetic works of art combining the sound, color, form, images and motion are also important: Lev Nusberg’s “Group Movement” in Moscow and “KB Prometheus” under the leadership of Bulat Galeev in Kazan, the first kinetic construction at the USSR Exhibition of Economic Achievements Francisco Infante and the dynamic installation “Atom” by Vyacheslav Koleichuk, experiments with electronic sound and acoustics of the Experimental Studio of Electronic Music of Evgeny Murzin, the Theremen Center, created by Andrei Smirnov, space projects by Vyacheslav Loktev installations with light and sound in Leningrad by August Lanin 1. One of the key figures in this artistic process was the architect, designer, researcher, inventor, constructor and teacher Vyacheslav Fomich Koleichuk (1941–2018). This imaginary dialogue is covering some of the inventions of the artist, developing the traditions of Russian kinetic art, expanding the artistic space of modern design and architecture 2.

L’anno della morte di Luigi Crocetti

The story evokes an imaginary dialogue between a student and the master, after his death. The master is Luigi Crocetti, a well-known and unforgettable figure in the world of libraries. He was a librarian at the National Central Library of Florence, scholar and teacher of librarianship, president of the Italian Library Association in the 1980s. The master's death arouses in the student the desire to carry on a conversation with him about libraries and in particular about subject cataloguing. In these talks, the proposed themes are accompanied by feelings, memories, descriptions of landscapes, simple and naive reflections about life questions. Both of them intend to dispose the story’s protagonist and the reader to listen to the master’s lesson again. Although in narrative form, this text reviews some key passages of the Crocetti’s writings and also intends to contribute to the reconstruction of his intellectual biography. Some essays by the author about his thought and work are reproduced in the appendix.

Tauhid and Taqwa: The Soul in the COSO-ERM Framework -An Imaginary Research Dialogue-

This research is an imaginary dialogue between two internal auditors of a state university. They are called as a religious senior auditor and a junior auditor. The imaginary dialogue used spirituality in order to avoid misunderstanding and heartache of each other. Both of them discuss current issues in regard to internal control as a soul and foundation to achieve the organization's objectives. This research is to discuss the concept of internal control built by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), whether is it enough to be the guardian system or is there missing elements that should be discovered? They will use the COSO-ERM (Entreprises Risk Management) as the modification of COSO, as the internal control world considers risk management is the key to prevent an organization from failure nowadays. Finally, this research offer a deconstruction of the COSO-ERM framework to become The Tauhid Taqwa-COSO-ERM Framework with Tauhid and Taqwa as the most foundation of all things in the framework especially for the human as the operator in all level.Keywords: tauhid, taqwa, COSO-ERM, and internal control

RELATION BETWEEN RELIGION AND ACCOUNTING IN ISLAMIC PERSPECTIVE: An Imaginary Dialogue between Luca Agamis and Luca Junior

Purpose — The purpose of this research is to provide insight into the relationship between religion and accounting from an Islamic perspective. Design/methodology/approach — This research is an imaginary dialogue between a religious educator accountant Luca Agamis with a student Luca Junior about the relationship between religion and science especially accounting. Findings — This research leads to the conclusion that religion (Islam) is the source of all sciences including accounting. Relation between religion and accounting is very significant where accounting is part of a religion that is not to be divorced but mutually united to one another. Practical Implications —This research’s discussions include accounting in Al Quran and Hadith, accounting in Islamic history, and Ilahiyah Accounting. Originality/value — This research discuss the relationship between religion and accounting from a broader perspective that is within the framework of postmodernism.